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State Comptroller DiNapoli Releases Municipal & School Audits

… of Ballston – Water Fund Financial Operations (Saratoga County)   Officials did not provide adequate oversight of … revenue it was entitled to. Officials did not maintain an inventory or list of meters purchased and issued to track … School District – Payroll and Employee Benefits (Monroe County)   District officials generally paid the 33 employees …

Long Island Workforce Housing Act (2015-MR-4)

… that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December 31, 2014. … Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more … Long Island Workforce Housing Act 2015MR4 …

Days Worked Calculator – Reporting Elected and Appointed Officials

… this calculator to convert the ROA result (average number of days worked per month) into the number of days worked to report your employees’ service credit … these results are calculated, go to  Calculating Record of Activities Results and Days Worked .   Officials Paid Per …

Forks Fire District #3 - Financial Planning (2018M-20)

Forks Fire District 3 Financial Planning 2018M20

Foreign Fire Insurance Report Filing

… to as "two percent tax money") must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual Report Form [pdf] For assistance with the completion of the annual report form, please call our office at 1-866-321-8503 , …

Alden Central School District – Fuel Management (2024M-90)

… to access to fuel and the ability to bypass the fuel pump system.  Recommendations  This audit report contains 25 …

Performance Incentive Program

… Purpose To determine whether the Rochester-Genesee Regional Transportation Authority’s Performance Incentive … through March 31, 2014. Background The Rochester-Genesee Regional Transportation Authority (Authority) provides public … Other Related Audit/Report of Interest Rochester Genesee Regional Transportation Authority: Management of Employee …

State Comptroller DiNapoli Releases Municipal & School Audits

… collective bargaining agreements, which may have resulted in the overpayments. Auditors also found that officials did not have adequate policies or written procedures in place to guide how separation payments should be … that officials did not always procure goods and services in accordance with policy, statutory requirements or good …

Taxes – 2023 Financial Condition Report

… property tax relief credit, and enhanced earned income and child tax credits. Personal income tax (PIT) collections declined by 16.8 percent due, in … tax year. The State Budget Relies Heavily on the Personal Income Tax Personal income tax collections: Made up 52.6 …

State Comptroller DiNapoli Releases Municipal Audits

… also adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes than …

State Comptroller DiNapoli Releases Municipal Audits

… used to procure goods and services. Village of Hagaman – Claims Auditing (2022M-11) Claims were not properly audited and approved before payment. … and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Schoharie County Court …

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their duties are carried out or … were deposited timely. Key Recommendations Appoint a faculty auditor at each location whose duties are distinct …

Scio Central School District – Capital Assets (2024M-45)

… location listed.  Although required annually, the last physical inventory was conducted in 2017. The Superintendent … District asset policy and procedures. Conduct an annual physical inventory of capital assets.  District officials …

State Comptroller DiNapoli Releases Municipal Audits

… 125 real property tax exemptions totaling $52.1 million and identified issues with 21 exemptions. Sixteen exemptions … made during the audit period, totaling $31,300, and found that 15 totaling $7,159 were not audited and approved by the board. In addition, the board did not …

DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic

… New York City’s revenues from water and sewer charges, fines and forfeitures, licenses and permits, interest income, rental income and other … New York Citys revenues from water and sewer charges fines and forfeitures licenses and permits interest income rental …

Canaseraga Central School District - Financial Management (2019M-104)

… Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. As …

Comptroller DiNapoli Releases State Audits

… about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its … also at increased risk because they have devised systems to informally hold supplies of pre-signed checks provided by … Workers' Compensation Board: Assessment of Costs to Administer the Workers' Compensation Program for the Two …

Area #9 – Wireless Network – Information Technology Governance

Liberty Central School District – Budget Review (B4-13-4)

… obligations are outstanding. Key Findings Based on the results of our review, except for certain matters related to … the available fund balance to $39,040. Depending on the results of operations for the rest of this fiscal year, the …

Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care

… a monthly premium for each Medicaid recipient enrolled in managed care, and the managed care plans pay providers for … ranging from hospital inpatient care to physician and dental services. Accordingly, Plans are responsible for … in improper FFS payments for inpatient, practitioner, and dental services that should have been covered by Plans. Many …